This Circular stipulates the exemption from import tax for direct fishing receivers provided to fishermen, applicable to fishing boat owners who are poor households and fishing boat owners whose boats have sunk or been severely damaged due to natural disasters or other accidents. The documents and procedures required for the tax exemption are also specified.
Đối tượng áp dụng
Fishing boat owners who are poor households and fishing boat owners whose boats have sunk or been severely damaged due to natural disasters or other accidents.
Các điểm cốt lõi
- Fishing boat owners eligible for the exemption from import tax on direct fishing receivers when restoring production pursuant to Decision No. 459/QĐ-TTg dated April 28, 2008 of the Prime Minister.
- Upon importation, the entity must present a request for tax exemption letter, a confirmation letter from the Ministry of Agriculture and Rural Development, and relevant documents related to the imported consignment to the Customs authority for tax exemption processing.
- This Circular takes effect 45 days from the date of issuance and applies to consignments imported before its effective date if supplemented with a confirmation letter from the Ministry of Agriculture and Rural Development.
- If the direct fishing receiver is not used in accordance with regulations, the entire amount of exempted import tax will be reclaimed and penalties will be imposed according to regulations.
🌐 Tác động xã hội từ văn bản này
- Fishermen who are beneficiaries of the exemption from import tax on direct fishing receivers, helping to reduce investment costs for fishing activities.
- Enterprises supplying direct fishing receivers may face difficulties in sales due to the provisions regarding eligible beneficiaries for tax exemption.
❓ Câu hỏi thường gặp
Who benefits from this Circular?
Fishermen who are poor household owners and fishing boat owners whose boats have sunk or been severely damaged due to natural disasters or other accidents are the beneficiaries.
What documents are needed to obtain the exemption from import tax on direct fishing receivers?
The entity must present a request for tax exemption letter, a confirmation letter from the Ministry of Agriculture and Rural Development, and relevant documents related to the imported consignment.
When does this Circular take effect?
This Circular takes effect 45 days from the date of issuance.
What penalties apply if the direct fishing receiver is not used in accordance with regulations?
The entire amount of exempted import tax will be reclaimed and penalties will be imposed according to regulations.
Does this Circular apply to consignments imported before it took effect?
Yes, but a confirmation letter from the Ministry of Agriculture and Rural Development must be supplemented to process the tax exemption.
Toàn văn
Article 1. Objects of Exemption
Exemption from import tax for single-side band wave receiving receivers (SBB) imported for installation on fishing vessels for fishing vessel owners who are poor households and fishing vessel owners whose vessels have sunk or been severely damaged due to natural disasters or other accidents, when restoring production according to Decision No. 459/QĐ-TTg dated April 28, 2008 of the Prime Minister on "pilot provision of direct reception receivers to fishermen."
Article 2. Documents and Procedures for Exemption
When importing direct reception receivers, entities must present to the Customs authority the following documents:
1. A letter requesting exemption from import tax from the importing entity;
2. A confirmation letter from the Ministry of Agriculture and Rural Development specifying the quantity and type of direct reception receivers imported for distribution to fishermen according to Decision No. 459/QĐ-TTg dated April 28, 2009 of the Prime Minister; name of the importing entity;
3. Documents related to the imported consignment such as: Customs declaration form, Sales Contract or equivalent legal documents, Commercial Invoice, Bill of Lading, and other relevant documents as prescribed.
Based on the above documents, the Customs authority will verify and cross-check with the confirmation of the Ministry of Agriculture and Rural Development to process the exemption of import tax for consignments of direct reception receivers imported according to regulations.
Article 3. Implementation Organization
1. This Circular shall take effect 45 days from the date of signature.
For consignments of direct reception receivers that were imported for distribution to fishermen according to Decision No. 459/QĐ-TTg of the Prime Minister before this Circular takes effect, the Ministry of Agriculture and Rural Development shall supplement a confirmation letter specifying: the number of direct reception receivers imported for distribution to fishermen according to Decision No. 459/QĐ-TTg dated April 28, 2009 of the Prime Minister; name of the importing entity; Letter requesting refund (exemption) of import tax. On this basis, the Customs authority will verify and process the exemption of import tax or refund the paid import tax.
Consignments of direct reception receivers exempted from import tax if they are not used in accordance with Decision No. 459/QĐ-TTg of the Prime Minister will be subject to full recovery of the exempted import tax and penalties as prescribed./.
DEPUTY MINISTER
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